Análisis comparativo del tratamiento contable y tributario de la cuenta inventario en importadora El Mundo S.A.

Abstract

Inventories correspond to the capital of companies, as goods available for sale and over time, this suffers deterioration, which must be calculated and analyzed according to the accounting and tax stipulations, however these issues have generated problems at the time of their registration and presentation, because accounting, IFRS maintain a standardized presentation in their financial statements and the LRTI tax regulations, through the regulatory agency SRI, stipulates that losses are not recognized; In this sense, the research work has been designed through an exhaustive analysis of the referential norm NIC 2 Inventories and applied knowledge of taxation based on current tax regulations, for the correct calculation of income tax, as well as the respective registry accounting and tax, which has a qualitative and analytical approach, through a bibliographic collection and the analysis of numerical data. The importance of the correct application of the accounting standard lies in the fact that the companies can apply the net realizable value of said quantities of the inventory correctly, with the objective that the entity obtains real balances and values that generate reliability. Of all the information collected, it is important to mention the effect of taxing for the states and what it implies to collect taxes in general, with up-to-date values that make it easier for governments to know the economic amount a country has.